摘 要
成本會計制度作為企業(yè)會計制度的重要組成部分，對企業(yè)的發(fā)展有著重要的意義，較為完善的成本會計制度不僅能大大提高企業(yè)的生產(chǎn)經(jīng)營管理、節(jié)約企業(yè)的成本、而且能從長遠(yuǎn)上實現(xiàn)企業(yè)的戰(zhàn)略目標(biāo)。而不完善的成本管理制度相應(yīng)的很可能制約企業(yè)的發(fā)展，所以企業(yè)較注重在國家會計制度和會計準(zhǔn)則的指導(dǎo)下建立起適用于本企業(yè)實際情況的健全的成本會計制度。本文結(jié)合xxxx啤酒廠（xxxx）有限公司的實際情況，對xxxx啤酒廠（xxxx）有限公司成本會計制度進(jìn)行設(shè)計。第一章介紹企業(yè)概況；第二章進(jìn)行成本核算方法分析，企業(yè)所選擇的成本核算方法是逐步結(jié)轉(zhuǎn)分步法；第三章進(jìn)行企業(yè)成本核算制度設(shè)計；第四章進(jìn)行企業(yè)內(nèi)部控制設(shè)計，為xxxx啤酒廠（xxxx）有限公司成本核算提供參考借鑒。

【關(guān)鍵詞】 成本 核算 設(shè)計
Abstract
As an important part of Enterprise Accounting System, Cost accounting system has a great significance for the development of the enterprise. A fairly complete Cost accounting system can not only vigorously improve the production management, save the costs, but also realize the strategic objectives for company in the long run. An imperfect Cost management system probably constraints the development of enterprises, thus enterprise put great emphasis on establishing appropriate and sound Cost management system which is under the guidance of National accounting system and accounting standards. In this paper, with the actual situation of Harbin Brewery (Hegang) Co., Ltd, to design the Cost accounting system of Harbin Brewery (Hegang) Co., Ltd. First, introduction of the company. Secondly, analysis of the Costing Methods, Cost accounting methods chosen by this enterprises is gradually carry fractional step method. Finally, Cost Accounting System designing, start with Cost Accounting System Designing and Internal Control System Designing to supply a reference for the cost accounting for the Harbin Brewery (Hegang) Co., Ltd.

Keywords Cost Accounts Design
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